Each to their own, but I'll never understand how you can stand in front of a physique like Tapered's and focus on her breasts. Especially if they aren't even her own!
I mean yes, nipples do draw the eye (on any size of breast) but it's not their boobs that mark out muscular women, it's the pecs, delts and biceps that surround them.
All women have boobs, and women with large boobs are easy to come by. It's muscular female bodies that are rare, and something which most men never get to see.